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21. Profitability Ratios LO3 The following financial information about Cloudburs

ID: 2760582 • Letter: 2

Question

21.

Profitability Ratios LO3

The following financial information about Cloudburst Co. is available:

Sales

$600,000

Net income

130,000

Average total assets

900,000

Average stockholders' equity

440,000

The following additional information is available:

•500,000 shares of common stock were outstanding during the year.

•The stock was recently trading for $5.00 per share.

Required

Compute the following ratios: profit margin, return on equity, return on assets, earnings per share, and price to earnings. Round percentages to one decimal point (i.e., 12.8%).

Sales

$600,000

Net income

130,000

Average total assets

900,000

Average stockholders' equity

440,000

Explanation / Answer

Profit Margin Ratio= Net income/ Net sales

                                 =$130,000/$600,000=21.67%

Return on Equity=Net income/ Avg Shareholder’s Equity

                               =$130,000/440,000=29.55%

Return on Assets= Net income/Avg Total Assets

                                 =$130,000/$900,000=14.44%

Earnings per share=Net income/No of shares outstanding

                                =$130,000/50,000=2.6

Price to earnings= Market value of stock/ Earnings per share=$5/2.6=1.92

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